Profit and Loss Profit i gubitak selector Balance Balans balance Operating profit/loss (A - B) Operativni dobitak/gubitak (A - B) RS_1030 balance aggregation RS_1001.balance - RS_1018.balance A. Operating income (I + II + III + IV) A. Poslovni prihodi (I + II + III + IV) RS_1001 balance aggregation RS_1002.balance + RS_1009.balance + RS_1016.balance + RS_1017.balance I. Income from goods sold I. Prihodi od prodate robe RS_1002 balance aggregation RS_1003.balance + RS_1004.balance + RS_1005.balance + RS_1006.balance + RS_1007.balance + RS_1008.balance 1. Goods sold to domestic parent companies and subsidiaries 1. Roba prodata domaćim matičnim i zavisnim preduzećima RS_1003 balance account_codes -600 2. Goods sold to foreign parent companies and subsidiaries 2. Roba prodata stranim matičnim kompanijama i podružnicama RS_1004 balance account_codes -601 3. Goods sold to other associated companies on the domestic market 3. Roba prodata drugim povezanim preduzećima na domaćem tržištu RS_1005 balance account_codes -602 4. Goods sold to other associated companies on the foreign market 4. Roba prodata drugim povezanim preduzećima na inostranom tržištu RS_1006 balance account_codes -603 5. Goods sold to domestic customers 5. Roba prodata domaćim kupcima RS_1007 balance account_codes -604 6. Goods sold to foreign customers 6. Roba prodata stranim kupcima RS_1008 balance account_codes -605 II. Income from products sold and services provided II. Prihodi od prodatih proizvoda i pruženih usluga RS_1009 balance aggregation RS_1010.balance + RS_1011.balance + RS_1012.balance + RS_1013.balance + RS_1014.balance + RS_1015.balance 1. Products sold and services provided to domestic parent companies and subsidiaries 1. Prodati proizvodi i usluge koje se pružaju domaćim matičnim i zavisnim preduzećima RS_1010 balance account_codes -610 2. Products sold and services provided to foreign parent companies and subsidiaries 2. Prodati proizvodi i pružene usluge stranim matičnim i zavisnim preduzećima RS_1011 balance account_codes -611 3. Products sold and services provided to other associated companies on the domestic market 3. Prodati proizvodi i pružene usluge drugim povezanim preduzećima na domaćem tržištu RS_1012 balance account_codes -612 4. Products sold and services provided to other associated companies on the foreign market 4. Prodati proizvodi i pružene usluge drugim povezanim preduzećima na inostranom tržištu RS_1013 balance account_codes -613 5. Products sold and services provided to domestic customers 5. Stalna sredstva koja se drže radi prodaje RS_1014 balance account_codes -614 6. Products sold and services provided to foreign customers 6. Prodati proizvodi i usluge koje se pružaju stranim kupcima RS_1015 balance account_codes -615 III. Income from premiums, subsidies, grants, donations and similar III. Prihodi od premija, subvencija, grantova, donacija i sl RS_1016 balance account_codes -64 IV. Other operating income IV. drugi operativni prihod RS_1017 balance account_codes -65 B. Operating expenses (I - II - III + IV + V + VI + VII + VIII + IX + X + XI) B. Operativni troškovi (I - II - III + IV + V + VI + VII + VIII + IKS + Ks + KSI) RS_1018 balance aggregation RS_1019.balance - RS_1020.balance - RS_1021.balance + RS_1022.balance + RS_1023.balance + RS_1024.balance + RS_1025.balance + RS_1026.balance + RS_1027.balance + RS_1028.balance + RS_1029.balance I. Cost of goods sold I. Troškovi prodate robe RS_1019 balance account_codes 50 II. Revenue from undertaking for own purposes II. Prihodi od preduzimanja za sopstvene potrebe RS_1020 balance account_codes -62 III. Increase in inventories of work in progress and finished products and unfinished services III. Povećanje zaliha nedovršene proizvodnje i gotovih proizvoda i nedovršenih usluga RS_1021 balance account_codes -630 IV. Decrease in inventories of work in progress and finished products and unfinished services IV. Smanjenje zaliha nedovršene proizvodnje i gotovih proizvoda i nedovršenih usluga RS_1022 balance account_codes 631 V. Raw material costs V. Troškovi sirovina RS_1023 balance account_codes 51\(513) VI. Fuel and energy costs VI. Troškovi goriva i energije RS_1024 balance account_codes 513 VII. Salaries, wages and other personal indemnities VII. Plate, nadnice i druge lične naknade RS_1025 balance account_codes 52 VIII. Production services costs VIII. Troškovi proizvodnih usluga RS_1026 balance account_codes 53 IX. Depreciation costs IX. Troškovi amortizacije RS_1027 balance account_codes 540 X. Long-term provision costs X. Troškovi dugoročnih rezervisanja RS_1028 balance account_codes 54\(540) XI. Intangible costs XI. Nematerijalni troškovi RS_1029 balance account_codes 55 Profit from financing (C - D) Dobit od finansiranja (C - D) RS_1048 balance aggregation RS_1032.balance - RS_1040.balance C. Financial income (I + II + III) C. Finansijski prihodi (I + II + III) RS_1032 balance aggregation RS_1033.balance + RS_1038.balance + RS_1039.balance I. Financial income from associated companies and other financial income (1034 + 1035 + 1036 + 1037) I. Finansijski prihodi od povezanih društava i ostali finansijski prihodi (1034 + 1035 + 1036 + 1037) RS_1033 balance aggregation RS_1034.balance + RS_1035.balance + RS_1036.balance + RS_1037.balance 1. Financial income from parent company and subsidiaries 1. Finansijski prihodi od matične kompanije i zavisnih preduzeća RS_1034 balance account_codes -660 2. Financial income from other associated companies 2. Finansijski prihodi od drugih povezanih društava RS_1035 balance account_codes -661 3. Share in the profits of associated companies and joint ventures 3. Učešće u dobiti povezanih društava i zajedničkih ulaganja RS_1036 balance account_codes -665 4. Other financial income 4. Ostali finansijski prihodi RS_1037 balance account_codes -669 II. Income from interest (from third parties) II. Prihodi od kamata (od trećih lica) RS_1038 balance account_codes -662 III. Positive effects on exchange rate and effects of foreign currency clause (to third parties) III. Pozitivni efekti na kurs i efekti devizne klauzule (za treća lica) RS_1039 balance account_codes -663 - 664 D. Financial expenses (I + II + III) D. Finansijski rashodi (I + II + III) RS_1040 balance aggregation RS_1041.balance + RS_1046.balance + RS_1047.balance I. Financial expenses incurred with associated companies and other financial expenses (1042 + 1043 + 1044 + 1045) I. Finansijski rashodi sa povezanim društvima i ostali finansijski rashodi (1042 + 1043 + 1044 + 1045) RS_1041 balance aggregation RS_1042.balance + RS_1043.balance + RS_1044.balance + RS_1045.balance 1. Financial expenses incurred with parent company and subsidiaries 1. Finansijski troškovi nastali kod matične kompanije i zavisnih preduzeća RS_1042 balance account_codes 560 2. Financial expenses incurred with other associated companies 2. Finansijski rashodi nastali sa drugim povezanim društvima RS_1043 balance account_codes 561 3. Share in losses of associated companies and joint ventures 3. Učešće u gubicima povezanih društava i zajedničkih ulaganja RS_1044 balance account_codes 565 4. Other financial expenses 4. Ostali finansijski rashodi RS_1045 balance account_codes 569 + 566 II. Interest expenses (to third parties) II. Troškovi kamata (za treća lica) RS_1046 balance account_codes 562 III. Negative effects on exchange rate and effects of foreign currency clause (to third parties) III. Negativni efekti na kurs i efekti devizne klauzule (za treća lica) RS_1047 balance account_codes 563 + 564 Profit from other regular operations and irregular operations (E - F + G - H + I - J) Dobit od ostalih redovnih i neredovnih poslova (E - F + G - H + I - J) RS_other_result balance aggregation RS_1050.balance - RS_1051.balance + RS_1052.balance - RS_1053.balance + RS_1056.balance - RS_1057.balance E. Income on value adjustment of other assets carried at fair value through profit and loss account E. Prihodi od usklađivanja vrednosti ostalih sredstava iskazanih po fer vrednosti kroz račun uspeha RS_1050 balance account_codes -683 - 685 F. Expenses on value adjustment of other assets carried at fair value through profit and loss account F. Troškovi usklađivanja vrednosti ostale imovine iskazane po fer vrednosti kroz račun uspeha RS_1051 balance account_codes 583 + 585 G. Other income G. Ostali prihodi RS_1052 balance account_codes -68\(683,685) - 67 H. Other expenses H. Ostali troškovi RS_1053 balance account_codes 58\(583,585) + 57 I. Net profit from discontinued operations, effects of changes in accounting policies and corrections of errors from previous periods I. Neto dobit iz obustavljenog poslovanja, efekti promena računovodstvenih politika i ispravke grešaka iz prethodnih perioda RS_1056 balance_unbound account_codes -69 - 59 balance aggregation RS_1056.balance_unbound if_above(RSD(0)) J. Net loss from discontinued operations, effects of changes in accounting policies and corrections of errors from previous periods J. Neto gubitak iz obustavljenog poslovanja, efekti promena računovodstvenih politika i ispravke grešaka iz prethodnih perioda RS_1057 balance_unbound account_codes 69 + 59 balance aggregation RS_1057.balance_unbound if_above(RSD(0)) Profit before tax (Operating + Financing + Other regular and Irregular operations) Dobit pre oporezivanja (poslovanje + finansiranje + ostalo redovno i neredovno poslovanje) RS_1058 balance aggregation RS_1030.balance + RS_1048.balance + RS_other_result.balance Tax on profit (I + II - III + IV) Porez na dobit (I + II - III + IV) RS_tax_profit balance aggregation RS_1060.balance + RS_1061.balance - RS_1062.balance + RS_1063.balance I. Tax expenses for the period I. Poreski rashodi za period RS_1060 balance account_codes 721 II. Deferred tax expenses of a period II. Odloženi poreski rashodi perioda RS_1061 balance account_codes 7220 III. Deferred tax income of a period III. Odloženi poreski prihod perioda RS_1062 balance account_codes -7221 IV. Personal indemnities paid to employer IV. Lične naknade isplaćene poslodavcu RS_1063 balance account_codes 723 P. Net profit/loss (profit before tax - tax on profit) P. Neto dobit/gubitak (dobit pre oporezivanja – porez na dobit) RS_1064 balance aggregation RS_1058.balance - RS_tax_profit.balance Profit and Loss account_report